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AG 2012 09 17
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AG 2012 09 17
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Last modified
9/19/2012 8:08:08 AM
Creation date
11/27/2017 11:11:19 AM
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Meeting Minutes
Doc Type
Agenda
Meeting Minutes - Date
9/17/2012
Board
Board of Commissioners
Meeting Type
Regular
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CABARRUS COUNTY <br />BOARD OF • • <br />* <br />REGULAR MEETING <br />SEPTEMBER 17 20 <br />`�iri�JJ1 /J� <br />6: 30 P .M. <br />AGENDA CATEGORY: <br />Consent Agenda <br />SUBJECT: <br />Tax Administration - Write -Off of 2002 Real and Personal Outstanding <br />Taxes <br />BRIEF SUMMARY: <br />The Tax Collector uses diligence in trying to collect all outstanding taxes. <br />However, the ten -year statute of limitations prevents the Tax Collector <br />from using remedies to collect taxes that are more than ten year past due. <br />N.C.G.S. 105 -378 (a) "use of Remedies Barred" states that no county or <br />municipality may maintain an action or procedure to enforce any remedy <br />provided by law for the collection of taxes or enforcement of any tax liens <br />unless the action or procedure is instituted within 10 years from the date <br />the taxes became due. <br />REQUESTED ACTION: <br />Motion to approve the write -off of all outstanding 2002 real and personal <br />property taxes as of September 1, 2012 for Cabarrus County and all <br />jurisdictions for which the County collects. <br />EXPECTED LENGTH OF PRESENTATION: <br />SUBMITTED BY: <br />J. Brent Weisner, Tax Administrator <br />BUDGET AMENDMENT REQUIRED: <br />No <br />F -8 Page 167 <br />
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